The tariff classification of a small chalkboard in the shape of a snowman from China

N252619 May 7, 2014 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Mary Brinkman Kohl’s Department Stores N56 W17000 Ridgewood Drive-South Dock Menomonee Falls, WI 53051 RE: The tariff classification of a small chalkboard in the shape of a snowman from China Dear Ms. Brinkman: In your letter dated April 7, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Snowman Chalkboard. The item consists of a small chalkboard in the shape of a snowman with a top hat and scarf but no facial features. It is made of medium density fiberboard (MDF) and solid wood. It is coated with a black paint that creates a writing surface and it is mounted on a wooden base. There is a groove on the top surface of the base that is designed to hold a piece of chalk, which will be included in the importation, although not present with the submitted sample. There is a metal clip on the back of the top hat portion of the snowman chalkboard that is designed to hold a photograph. The snowman chalkboard measures approximately 4½” in height, not including the base and approximately 5” in height, including the base. The snowman chalkboard measures approximately ¼” from front to back and approximately 2½” from one side to the other at its widest point near the bottom. The wooden base measures approximately ½” in height, 1½” from front to back and 4¼” from side to side. You have suggested that this item is correctly classified in subheading 9610.00.0000 and we agree. The applicable subheading for the Snowman Chalkboard will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division